https://www.taxtmi.com/caselaws?id=152442 Section 19(1) of the M.P. General Sales Tax Act was treated as broadly worded, so reassessment was not limited to cases where the original assessment contained a bona fide mistake. The only restraint identified was that the authority must act in good faith when forming the belief that turnover had been under-assessed, escaped assessment, assessed at a lower rate, or wrongly deducted. An erroneous omission to tax part of the assessable turnover could still amount to escaped assessment, even where a return had been filed. Reopening of the assessment was therefore upheld, and the view that jurisdiction to reopen was absent was not sustained. en-us Fri, 24 Nov 1978 00:00:00 +0530 Wed, 03 Jul 2013 16:48:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152442 Section 19(1) of the M.P. General Sales Tax Act was treated as broadly worded, so reassessment was not limited to cases where the original assessment contained a bona fide mistake. The only restraint identified was that the authority must act in good faith when forming the belief that turnover had been under-assessed, escaped assessment, assessed at a lower rate, or wrongly deducted. An erroneous omission to tax part of the assessable turnover could still amount to escaped assessment, even where a return had been filed. Reopening of the assessment was therefore upheld, and the view that jurisdiction to reopen was absent was not sustained. Case-Laws VAT and Sales Tax Fri, 24 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152442